2012 (8) TMI 374

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..... 990/2009 is against the Order-in-Revision No. 1/2009 dated 17.9.2009 and the appeal No. C/221/2010 is against the Order-in-Revision No. 2/2009 dated 30.11.2009, both passed by the Commissioner of Central Excise, Mangalore ordering recovery of Rs. 14,135/- and Rs. 20,412/- respectively representing Education Cess and Secondary & Higher Education Cess, out of the refunds sanctioned by the original a .....

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..... hat CBEC vide Circular No. 134/03/2011-ST dated 8.4.2011 has clarified to the field formations that the whole of service tax including education cess and secondary and higher education cess are exempted by Notification No. 41/2007-ST dated 6.10.2007. The relevant portion of the Board s Circular is reproduced below :   2. The case has been examined. Though Tribunal s Ordered referred above is .....

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..... ed under the notification. Extending trhe same principle, where education cess has been refunded to exporters along with service tax, by virtue of exemption notifications where whole of service tax is exempt, the same need not be recovered.   5. In view of the above, I find merit in the appeals filed by the party and the Commissioner s orders for recovery of part of the refunds sanctioned ar .....

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